[Decision Concerning IRS Employee's Claim for Reimbursement of Real Estate Expenses]

An Internal Revenue Service (IRS) employee claimed reimbursement for discount points, tax service fees, and messenger service fees incident to the purchase of a new residence, and legal fees for the sale of a former residence. GAO held that: (1) discount points, tax service fees, and messenger service fees were nonreimbursable expenses; (2) IRS could not reimburse the claimant for the legal fees, since he used a relocation firm; and (3) IRS could reimburse the claimant for a structural inspection fee if the claimant provided documentation that the inspection was a required service. Accordingly, the claim was denied.